S&L Financial buys and sells securities which it classifies as available$-$for$-$sale. On December $27,2021,$ S&L purchased Coca$-$Cola bonds at par for $$884,000$ and sold the bonds on January $3,2022,$ for $$890,000.$ At December $31,$ the bonds had a fair value of $$881,000,$ and S&L has the intent and ability to hold the investment until fair value recovers.

Prepare journal entries to record $($a$)$ any unrealized gains or losses occurring in $2021$ and $($b$)$ the sale of the bonds in $2022,$ including recognition of any unrealized gains in $2022$ prior to sale and reclassification of amounts out of OCI.